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SEGMENT REPORTING | 12 Months Ended
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Dec. 31, 2023
SEGMENT REPORTING |
SEGMENT REPORTING | NOTE 19 – SEGMENT REPORTING A. Basis for segmentation The Group operates through various operating segments, which are the wholesale sector, the pharmaceutical manufacturing sector, the nutraceuticals and pharmaceuticals sectors and other, with only the first three of them being reportable segments based on the criteria (quantitative thresholds) of ASC 280. The financial information reviewed by our Chief Operating Decision Maker, which is our Board of Directors, is included within the operating segments mentioned above for purposes of allocating resources and evaluating financial performance. B. Information about reportable segments The table below present's information about the Company's reportable segments for the 12-month period ended December 31, 2023. The accounting policies followed in the preparation of the reportable segments are the same with those followed in the preparation of the Company's consolidated financial statements. 12-month period ended December 31, 2023
|  | Wholesale |  |  | Pharma manufacturing |  |  | Nutraceuticals & Pharmaceuticals |  |  | Other |  |  | Total |
Revenues |  |  | 50,744,468 |  |  |  | 344,708 |  |  |  | 2,287,698 |  |  |  | - |  |  |  | 53,376,874 |
Segment profit / (loss) |  |  | (1,661,252 | ) |  |  | (1,232,732 | ) |  |  | (3,552,718 | ) |  |  | (2,993,026 | ) |  |  | (9,439,727 | )
Total assets |  |  | 28,193,797 |  |  |  | 15,605,459 |  |  |  | 28,054,242 |  |  |  | 3,871,101 |  |  |  | 75,724,599 |
The following summary describes the operations of the reportable segment:
Reportable segments | Operations
Wholesale | Distribution and export of pharmaceutical products
Pharma manufacturing | Production of pharmaceutical products
Nutraceutical and pharmaceuticals | Trade of owned nutraceutical & pharmaceutical products

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards 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